Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	169
Variable cost per unit	$	87
Total annual fixed manufacturing and operating costs	$	492,000

Required

Determine the following:

1. Contribution margin per unit.
2. Number of units that Ender must sell to break even.
3. Sales level in units that Ender must reach to earn a profit of $196,800.
4. Determine the margin of safety in units, sales dollars, and as a percentage.